Cantonments Act

An Act to consolidate and amend law relating to the administration of cantonments.
Chapter I - Preliminary
1. Short title, extent and commencement
2. Definitions
Chapter II - Definition And Delimitation Of Cantonments
3. Definition of cantonments
4. Alteration of limits of cantonments
5. The effect of including area in cantonment
6. Disposal of cantonment fund when area ceases to be a cantonment
7. Disposal of cantonment fund when area ceases to be included in a cantonment
8. Application of funds and property transferred under sections 6 and 7
9. Limitation of operation of Act.
Chapter III - Cantonment Boards
10. Cantonment Board and Executive Officer
11. Incorporation of Cantonment Board
12. Appointment of Executive Officer
13. Constitution of Cantonment Boards
14. Power to vary constitution of Boards in special circumstances
15. Term of office of members
16. Filling of vacancies
17. Vacancies in special cases
18. Oath or affirmation
19. Resignation
20. President and Vice-President
21. Term of office of Vice-President
22. Duties of President
23. Duties of Vice-President
24. Duties of the Executive Officer
25. Special Power of the Executive Officer
26. Electoral rolls
Chapter IV - Spirituous Liquors And Intoxicating Drugs
56. Unauthorized sale of spirituous liquor or intoxicating drug
57. Unauthorized possession of spirituous liquor
58. Arrest of persons and Seizure and confiscation of things for offences against the two last foregoing sections
59. Saving of articles sold or supplied for medicinal purposes
Chapter V - Taxation
60. General power of taxation
61. Framing of preliminary proposals
62. Objections and disposal thereof
63. Imposition of tax
64. Definition of annual value
65. Incidence of taxation
66. Assessment list
67. Publication of assessment list
68. Revision of assessment list
69. Authentication of assessment list
70. Evidential value of assessment list
71. Amendment of assessment list
72. Preparation of new assessment list
73. Notice of transfers
74. Notice of erection of buildings
75. Demolition etc., of buildings
76. Remission of tax
77. Power to require entry in assessment list of details of buildings
78. What buildings, etc.Are to be deemed vacant
79. Notice to be given of every occupation of vacant building or house
80. Tax on buildings and land to be a charge thereon
81. Inspection of imported goods, etc
82. Evasion of octroi or terminal tax
83. Lease of octroi terminal tax or toll
84. Appeals against assessment
85. Costs of appeal
86. Recovery of costs from Board
87. Conditions of rights to appeal
88. Finality of appellate orders
89. Time and manner of payment of taxes
90. Presentation of bill
91. Notice of demand
92. Recovery of tax
93. Distress
94. Disposal of distrained property
95. Recovery from a person about to leave cantonment
96. Power to institute suit for recovery
97. Power to prohibit or exempt from taxation
98. Power to make special provision for conservancy in certain cases
99. Exemption in the case of buildings
100. Exemption of poor persons
101. Composition
102. Irrecoverable debts
103. Obligation to disclose liability
104. Immaterial error not to affect liability
105. Distraint not to be invalid by reason of immaterial defect
Chapter VI - Cantonment Fund And Property
106. Cantonment fund
107. Custody of cantonment fund
108. Property
109. Application of cantonment fund and property
110. Acquisition of immovable property
111. Power to make rules regarding cantonment fund and property
Chapter VII - Contracts
112. Contracts by whom to be executed
113. Sanction
114. Execution of contracts
115. Contracts improperly executed not to be binding on a Board
Chapter VIII - Duties And Discretionary Functions Of [Boards]
116. Duties of Board
117. Discretionary functions of Board
Chapter IX - Public Safety And Suppression Of Nuisances
118. Penalty for causing nuisances
119. Registration and control of dogs
120. Rule of the road
121. Use of inflammable materials for building purposes
122. Stacking or collecting inflammable materials
123. Care of naked lights
124. Regulation of cinematographer and dramatic performances
125. Discharging fire-works
126. Power to require buildings, wells, etc., to be tendered safe
127. Enclosure of waste land used for improper purposes

Chapter I - Preliminary

1. Short title, extent and commencement

(1) This Act may be called the Cantonments Act, 1924.

(2) It extends to the whole of India {The words " except Part B States " were omitted by Act 53 of 1950, s.4} {The words " including British Baluchistan " were rep.by the A.O.1948.

(3) The Central Government may, by notification in the Official Gazette, direct that this Act, or any provisions thereof which it may specify, shall come into force on such (1st May, 1924; see Gazette of India, 1924, Pt.I.p.217.) date as it may appoint in this behalf.

2. Definitions

In this Act, unless there is anything repugnant in the subject or context,-

(i) " Assistant Health Officer " means the medical officer appointed by the { Subs.by Act 35 of 1926, s.2, for " Officer Commanding the District ".} [Officer Commanding-in-Chief, the Command,] to be the Assistant Health Officer for a cantonment;

(ii) " Board " means a Cantonment Board constituted under this Act;

{Ins.by Act 2 of 1954, s.2.} [(iia) "boundary wall" means a wall which abuts on a street and which does not exceed eight feet in height ;]

(iii) " brigade area" means one of the brigade areas, whether occupied by a brigade or not, into which India is for military purposes for the time being divided, and includes for all or any of the purposes of this Act any area which the Central Government may, by notification in the Official Gazette, declare to be a brigade area for such purpose or purposes;

{Subs.by Act 24 of 1936, s.2, for the original clause.} [(iv) " building " means a house, outhouse, stable, latrine, shed, hut or other roofed structure whether of masonry, bricks, wood, mud, metal or other material, and any part thereof, and includes a well and a wall {Subs.by Act 2 of 1954, s.2, for " (other than a boundary wall not exceeding eight feet in height and not abutting on a street)".} [(other than a boundary wall)] but does not include a tent or other portable and temporary shelter ;]

{Cl.(v) was rep.by Act 24 of 1936, s.2.}

(vi) " casual election " means an election held to fill a casual vacancy;

(vii) " casual vacancy " means a vacancy occurring otherwise than by efflux of time in the office of an elected member of a Board;

(viii) " Command " means one of the Commands into which India is for military purposes for the time being divided, and includes any area which the Central Government may, by notification in the Official Gazette, declare to be a Command for all or any of the purposes of this Act;

{Cl.(ix) was rep.By Act 12 of 1935, s.2 and Sch.I.}

(x) "dairy " includes any farm, cattle-shed, milk-store, milk shop or other place from which milk is supplied or in which milk is kept for purposes of sale or is manufactured for sale into butter, ghee, cheese or curds, and, in relation to a dairyman who does not occupy any premises for the sale of milk, includes any place in which he keeps the vessels used by him for the storage or sale of milk;

(xi) " dairyman " includes the keeper of a cow, buffalo, goat, ass or other animal, the milk of which is offered or is intended to be offered for sale for human consumption, and any purveyor of milk and any occupier of a dairy;

{(Ins.by Act 24 of 1936, s.2.} [(xia) ' entitled consumer " means a person in a cantonment who is paid from the Defense Services Estimates and is authorized by general or special order of the Central Government to receive a supply of water for domestic purposes from the Military Engineer Services or the Public Works Department on such terms and conditions as may be specified in the order ]

(xii) " Executive Engineer " means the Public Works officer of that grade, or the {Subs.by Act 7 of 1925, s.2, for " Military Works Officer ".} [Officer of the Military Engineer Services] of the corresponding grade, having charge of the military works in a cantonment {Ins.by Act 24 of 1936, s.2.} [or where more than one such officer has charge of the military works in a cantonment such one of those officers as the Officer Commanding the station may designate in this behalf], and includes the officer of whatever grade in immediate executive engineering charge of a cantonment;

(xiii) " Executive Officer " means the person appointed under this Act to be the Executive Officer of a cantonment;

(xiv) " Health Officer " means the senior executive medical officer in military employ on duty in a cantonment;

{Cl.(xv) was rep.by Act 24 of 1936, s.2}

(xvi) " hut " means any building, no material portion of which above the plinth level is constructed of masonry or of squared timber framing or of iron framing;

(xvii) " infectious or contagious disease " means cholera, leprosy, enteric fever, small-pox, tuberculosis, diphtheria, plague, influenza, venereal disease, and any other epidemic, endemic or infectious disease which the {Subs.by the A.O.1937, for " L.G."} [Central Government] may, by notification in the Official Gazette, declare to be, an infectious or contagious disease for the purposes of this Act;

(xviii) " inhabitant ", in relation to a cantonment, or local area, means any person ordinarily residing or carrying on business or owning or occupying immovable property therein, and in case of a dispute means any person declared by the District Magistrate to be an inhabitant;

(xix) " intoxicating drug " means opium; ganja, bhang, charas and any preparation or admixture thereof, and includes any other intoxicating substance, or liquid which the {Subs.by the A.O.1937, for " L.G."} [Central Government] {The words " with the previous sanction of the G.G.in C." were rep.by Act 7 of 1925, s.2} may by notification in the Official Gazette, declare to be an intoxicating drug for the purposes of this Act;

(xx) " market " includes any place where persons assemble for the purpose of selling meat, fish, fruit, vegetable, livestock or any other article of food {Ins.by Act 24 of 1936, s.2.}[(xxa) "Military Estates Officer" means the officer appointed by the Central Government to perform the duties of the Military Estates Officer under rules made under clauses (a) and (b) of sub-section (2) of section 280 ;]

(xxi) " Military officer " means-

(a) a person who, being an officer within the meaning of {The words " the Army Act or " were omitted by the A.O.1950.} the {See now the Army Act, 1950 (46 of 1950}.Indian Army Act, 1911, {The words " or the Air Force Act, " were omitted by the A.O.1950.} {Ins.by Act 24 of 1936, s.2.} [or 8 the Indian Air Force Act, 1932, {See now the Air Force Act, 1950 (45 of 1950).}] is commissioned and in pay as an officer doing military or air force duty with {The words " His Majesty's " were omitted by the A.O.1950.} military or air forces, or is an officer doing such duty in any arm, branch or part of those forces; or

(b) a person doing military or air force duty as a warrant officer with either or those forces or with any arm, branch, or part thereof, whether he is or is not an officer within the meaning of {The words " the Army Act or " were omitted by the A.O.1950.} the {See now the Army Act, 1950 (46 of 1950} Indian Army Act, l911, {The words " or the Air Force Act, " were omitted by the A.O.1950.} {Ins.by Act 24 of 1936, s.2.} [or the Indian Air Force Act, 1932 {See now the Air Force Act, 1950 (45 of 1950).} ;]

(xxii) " nuisance " includes any act, omission, place or thing which causes or is likely to cause injury, danger, annoyance or offence to the sense of sight, smell or hearing, or which is or may be dangerous to life or injurious to health or property;

(xxiii) " occupier " includes an owner in occupation of, or otherwise using his own land or building;

(xxiv) " Officer Commanding the District " means the Officer Commanding any one of the districts into which India is for military purposes for the time being divided, or any brigade area which does not form part of any such district, or any area which the Central Government may, by notification in the Official Gazette, declare to be such a district for all or any of the purposes of this Act;

{Ins.by Act 12 of 1935, s.2 and Sch.I.}(xxiva) " Officer Commanding the station " means the military officer for the time being in command of the forces in a cantonment, or, if that officer is the Officer Commanding the District or Officer Commanding-in-Chief, the Command, the military officer who would be in command of those forces in the absence of the Officer Commanding the District and Officer Commanding-in-Chief, the Command ;]

(xxv) " ordinary election " means an election held to fill a vacancy in the office of: an elected member of a Board arising by efflux of time;

(xxvi) " owner" includes any person who is receiving or is entitled to receive the rent of any building or land whether on his own account or on behalf of himself and others or an agent or trustee, or who would so receive the rent or be entitled to receive it if the building or land were let to a tenant;

(xxvii) " party wall " means a wall forming part of a building and used or constructed to be used for the support or separation of adjoining buildings belonging to different owners, or constructed or adapted to be occupied by different persons;

(xxviii) "private market " means a market which is not maintained by a {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] and which is licensed by a {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] under the provisions of this Act;

(xxix) " private slaughter-house " means a slaughter-house which is not maintained by a {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority".} [Board] and which is licensed by a {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] under the provisions of this Act;

(xxx) " public market" means a market maintained by a {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board];

(xxxi) " public place " means any place which is open to the use and enjoyment of the public, whether it is actually used or enjoyed by the public or not;

(xxxii) " public slaughter-house "means a slaughter-house maintained by a {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board];

{Ins.by s.2, ibid} [(xxxiia) a person is deemed to reside in a cantonment if he maintains therein a house or a portion of a house which is at all times available for occupation by himself or his family even though he may himself reside elsewhere, provided that he has not abandoned all intention of again occupying such house either by himself or his family;]

(xxxiii) " shed " means a slight or temporary structure for shade or shelter;

(xxxiv) "slaughter-house" means any place ordinarily used for the slaughter of animals for the purpose of selling the flesh thereof for human consumption;

(xxxv) " soldier " means a person who is a soldier or airman within the meaning of the Army Act or the Air Force Act, or is subject to the Indian Army Act, l911{See now the Army Act, 1950 (46 of 1950).} , and who is not a military officer;

(xxxvi) "spirituous liquor" means any fermented liquor, any wine, or any alcoholic liquid obtained by distillation or the sap of any kind of palm tree, and includes any other liquid containing alcohol which the {Subs.by the A.O.1937, for " L.G." } [Central Government] {The words " with the previous sanction of the G.G.in C." were rep.by Act 7 of 1925, s.2.} may by notification in the Official Gazette, declare to be a spirituous liquor for the purposes of this Act;

(xxxvii) " street " includes any way, road, lane, square, court, alley {Subs.by Act 24 of 1936, s.2, for " passage or open space ".} [or passage] in a cantonment, whether a thoroughfare or not and whether built upon or not, over which the public have a right-of-way and also the road-way or footway over any bridge or causeway;

(xxxviii) " vehicle " means a wheeled conveyance of any description which is capable of being used on a street, and includes a motor-car, motor lorry, motor omnibus, cart, locomotive, tram-car, hand-cart, truck, motor-cycle, bicycle, tricycle and rickshaw; {The word " and " was rep.by s.2, ibid.}

(xxxix) " water-works " includes all lakes, tanks, streams, cisterns, springs, pumps, wells, reservoirs, aqueducts, water-trucks, sluices, mains, pipes, culverts, hydrants, stand-pipes, and conduits, and all machinery, lands, buildings, bridges and things, used for, or intended for the purpose of, supplying water to a cantonment,{Ins.by s.2, ibid.} [and(xi) "year " means the year commencing on the first day of April.]

2A.[Rule of construction.] Rep.by the Cantonments (Amendment) Act, 1954 (2 of 1954).s.3.

Chapter II - Definition And Delimitation Of Cantonments

3. Definition of cantonments

(1) The {Subs.by the A.O.1937, for " L.G."} [Central Government] {The words " with the previous sanction of the G.G.in C." were rep.by the A.O.1937.} may, by notification in the Official Gazette, declare any place or places in which any part of {Subs.by the A.O.1950, for " His Majesty's regular forces or regular air force"} [the Indian Army or the Indian Air Force] is quartered or which, being in the vicinity of any such place or places, is or are required for the service of such forces to be a cantonment for the purposes of this Act and of all other enactments for the time being in force, and {The words " with the like sanction " were rep.by the A.O.1937.} may, by a like notification, declare that any. cantonment shall cease to be a cantonment.

(2) The (Subs.by the A.O.1937, for " L.G.") [Central Government] {The words " with the like sanction " were rep.by the A.O.1937.} may, by a like notification, define the limits of any cantonment for the aforesaid purposes.

{(Ins.by Act 24 of 1936, s.3.} [(3) When any place is declared a cantonment for the first time, the Central Government may, until a Board is constituted in accordance with the provisions of this Act, by order make any provision which appears necessary to it either for the administration of the cantonment or for the constitution of the Board.]

{(Ins.by Act 8 of 1944, s.2.}[(4) The Central Government may, by notification in the Official Gazette, direct that in any place declared a cantonment under subsection (1) the provisions of any enactment relating to local self-government other than this Act shall have effect only to such extent or subject to such modifications, or that any authority constituted under any such enactment shall exercise authority only to such extent, as may be specified in the notification.]

4. Alteration of limits of cantonments

(1) The {Subs.by the A.O.1937, for " L.G."} [Central Government] {The words " with the previous sanction of the G.G.in C." were rep.by the A.O.1937.} may {Ins.by Act 2 of 1954, s.4.} [after consulting the State Government and the Board concerned], by notification in the Official Gazette, declare its intention to include within {Subs., ibid., for " a cantonment ".} [the cantonment] any local area situated in the {Subs., ibid., for " a cantonment ".} vicinity thereof or to exclude from {Subs., ibid., for " a cantonment ".} [the cantonment] any local area comprised therein.

(2) Any inhabitant of a cantonment or local area in respect of which a notification has been published under sub-section (1) may within six weeks from the date of the notification, submit in writing to the {Subs.by the A.O.1937, for " L.G."} [Central Government] through the Official Commanding-in-Chief, the Command, an objection to the notification, and the {Subs.by the A.O.1937, for " L.G."} [Central Government] shall take such objection into consideration.

(3) On the expiry of six weeks from the date of the notification, the {Subs.by the A.O.1937, for " L.G."} [Central Government] may after considering the objections, if any, which have been submitted under sub-section (2), by notification in the Official Gazette, include the local area in respect of which the notification was published under sub-section (1), or any part thereof, in the cantonment or, as the case may be, exclude such area or any part thereof from the cantonment.

5. The effect of including area in cantonment

When, by a notification under section 4, any local area is included in a cantonment such area shall thereupon become subject to this Act and to all other enactments for the time being in force throughout the cantonment and to all notifications, rules, regulations, bye-laws, orders and directions issued or made thereunder.

6. Disposal of cantonment fund when area ceases to be a cantonment

(1) When, by a notification under section 3, any cantonment at ceases to be a cantonment and the local area comprised therein is s immediately placed under the control of a local authority, the balance of the cantonment fund and other property vesting in the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] shall vest in such local authority, and the liabilities of the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] shall be transferred to such local authority.

(2) When, in like manner, any cantonment ceases to be a cantonment and the local area comprised therein is not immediately placed under the control of a local authority, the balance of the cantonment fund and other property vesting in the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] shall vest in Government, and the liabilities of the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] shall be transferred to the {Subs.by the A.O.1937, for " Secretary of State in Council ".} [Central Government].

7. Disposal of cantonment fund when area ceases to be included in a cantonment

(1) When, by a notification under section 4, any local area forming part of a cantonment ceases to be under the control of particular {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] and is immediately placed under the control of some other local authority, such portion of the cantonment fund and other property vesting in the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] and such portion of the liabilities of the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board], as the Central Government may, by general or special order, direct, shall be transferred to that other local authority. (2) When, in like manner, any local area forming part of a cantonment ceases to be under the control of a particular {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] an is not immediately placed under the control of some other local authority, such portion of the cantonment fund and other property vesting in the {Subs.by Act 24 of 1936, s.69 for " Cantonment Authority".} [Board] shall vest in Government, and such portion of the liabilities of the {Subs.by Act 24 of 1936, s.69 for " Cantonment Authority ".} [Board] shall be transferred to the {Subs.by the A.O.1937, for " Secretary of State in Council"} [Central Government], as the Central Government may, by general or specific order, direct.

8. Application of funds and property transferred under sections 6 and 7

Any cantonment fund or portion of a cantonment fund or other property of a {Subs.by Act 24 of 1936, s.69 for " Cantonment Authority ".} [Board] vesting in Government under the provision of section 6 or section 7 shall be applied in the first place to satisfy any liabilities of the {Subs.by Act 24 of 1936, s.69 for " Cantonment Authority"}) [Board] transferred under such provisions to the {Subs.by the A.O.1937, for " Secretary of State in Council"} [Central Government], and in the second place for the benefit of the inhabitants of the local area which has ceased to be a cantonment or, as the case may be, part of a cantonment.

9. Limitation of operation of Act.

The {Subs.by the A.O.1937, for " L.G."} [Central Government may, {The words " with the previous sanction of the G.G.in C." were rep.By the A.O.1937} by notification in the Official Gazette, exclude from the operation of any part of this Act the whole or any part of a cantonment, or direct that any provision of this Act shall, in the case of any cantonment 

{Subs.by Act 24 of 1936, s.4, for "specified in the notification in which there is no Board".} [(a) situated within the limits of a Presidency-town; or

(b) in which the Board is superseded under section 54.]apply with such modifications as may be so specified.

Chapter III - Cantonment Boards

10. Cantonment Board and Executive Officer

For every cantonment there shall be a Cantonment Board and an Executive Officer.]

11. Incorporation of Cantonment Board

Every Board shall, by the name of the place by reference to which the cantonment is known, be a body corporate having perpetual succession and a common seal with power to acquire and hold property both movable and immovable and to contract and shall, by the said name, sue and be sued.]

12. Appointment of Executive Officer

(1) The Executive Officer of every cantonment shall be appointed by the Central Government, or by such Person as the Central Government may authorize in this behalf, from the {Subs by Act 50 of 1948, s.2.} [Military Lands and Cantonments Service] constituted by rules made under section 280:

[Provided that where a member of the Military Lands and Cantonments Service is not readily available for such appointment, a Military Officer may be appointed as the Executive Officer for a period not exceeding three months:

Provided further that] an Executive Officer appointed before the commencement {The Cantonments (Amendments) Act, 1936 (24 of 1936), came into force on the 31st October, 1936.} of the Cantonments (Amendment) Act, 1936, shall, unless the Central Government otherwise directs in any case, be deemed to have been duly appointed in accordance with this sub-section.(24 of 1936.)

(2) Not less than half the cost of the salary of the Executive Officer shall be paid {Subs.by the A.O.1937, for " by Government ".} [by the Central Government] and the balance from the cantonment fund:

Provided that the salary of an Executive Officer appointed before the commencement of the Cantonments (Amendment) Act, 1936, 2 shall, until the Central Government otherwise directs, continue to be paid from the source from which it was being paid at the commencement of the said Act.(24 of 1936.)

(3) The Executive Officer shall be the Secretary of the Board and of every committee of the Board, but shall not be a member of the Board or of any such committee.]

13. Constitution of Cantonment Boards

(1) Cantonments shall be divided into three classes, namely:-

(i) Class I Cantonments, in which the civil population exceeds ten thousand;

(ii) Class II Cantonments, in which the civil population exceeds two thousand five hundred, but does not exceed ten thousand; and

(iii) Class III Cantonments, in which the civil population does not exceed two thousand five hundred:

{The proviso was rep.by the A.O.1948.}

(2) For the purposes of sub-section (1), the civil population shall be calculated in accordance with the latest official census, or, if the Central Government, by general or special order, so directs, in accordance with a special census taken for the purpose.

(3) In Class I Cantonments, the Board shall consist of the following members, namely:-

(a) the Officer Commanding the station or, if the Central Government so directs in respect of any cantonment, such other military officer as may be nominated in his place by the Officer Commanding-in-Chief, the Command;

(b) a Magistrate of the first class nominated by the District Magistrate;

(c) the Health Officer;

(d) the Executive Engineer;

(e) four military officers nominated by name by the Officer Commanding the station by order in writing;

(f) seven members elected under this Act.

(4) In Class II Cantonments, the Board shall consist of the following members, namely:-

(a) the Officer Commanding the station, or, if the Central Government so directs in respect of any cantonment, such other military officer as may be nominated in his place by the Officer Commanding-in-Chief, the Command

(b) a Magistrate of the first class nominated by the District Magistrate;

(c) the Health Officer;

(d) the Executive Engineer;

(e) (i) in cantonments of which the civil population exceeds seven thousand five hundred, three military officers,

(ii) in cantonments of which the civil population exceeds five thousand, but does not exceed seven thousand five hundred, two military officers,

{Subs.by the A.O.1950, for the former clause.}[(iii) in cantonments of which the civil population does not exceed five thousand, one military officer,]nominated by name by the Officer Commanding the station by order in writing;

(f) such number of members elected under this Act as is equal to the number of members constituted or nominated by or under clauses (b) to (e).

(5) In Class III Cantonments, the Board shall consist of the following members, namely:-

(a) the Officer Commanding the station, or if the Central Government so directs in respect of any cantonment, such other military officer as may be nominated in his place by the Officer Commanding-in-Chief, the Command;

(b) one military officer nominated by name by the Officer Commanding the station by order in writing;

(c) one member elected under this Act.

(6) The Officer Commanding the station may, if he thinks fit, with the sanction of the Officer Commanding-in-Chief, the Command, nominate in place of any military officer whom he is empowered to nominate under clause (e) of sub-section (3), clause (e) of sub-section (4) or clause (b) of sub-section (5), any person, whether in the service of the Government or not, who is ordinarily resident in the cantonment or in the vicinity thereof.

(7) Every election or nomination of a member of a Board and every vacancy in the membership thereof shall be notified by the {Subs.by the A.O.1937, for " L.G."} [Central Government] in the Official Gazette.]

{Subs.by Act 24 of 1936, s.5, for the former section.}[

14. Power to vary constitution of Boards in special circumstances

(1) Notwithstanding anything contained in section 13, if the Central Government is satisfied �

(a) that, by reason of military operations it is necessary, or

(b) {The words " after consultation with the L.G." were rep.by the A.O 1937.} that, for the administration of the cantonment, it is desirable, to vary the constitution of the Board in any cantonment under this section, the Central Government may, by notification in the Official Gazette, make a declaration to that effect.

(2) Upon the making of a declaration under sub-section (1), the Board in the cantonment shall consist of the following members, namely :-

(a) the Officer Commanding the station;

(b) one military officer nominated by name by the Officer Commanding the station by order in writing;

(c) one member, not being a person in the service of the Government, nominated by the Officer Commanding the station.

(3) Every nomination of a member of a Board constituted under this section, and every vacancy in the membership thereof, shall be notified by the {Subs.by the A.O.1937, for " L.G.".} [Central Government] in the Official Gazette.

(4) The term of office of a Board constituted by a declaration under sub-section (1) shall not ordinarily extend beyond one year

Provided that the Central Government may from time to time by a like declaration, extend the term of office of such a Board by an period not exceeding one year at a time:

Provided also that the Central Government shall forthwith direct that the term of office of such a Board shall cease if, in the opinion of the Central Government, the reasons stated in the declaration whereby such Board was constituted, or its term of office was extended, have ceased to exist.

(5) When the term of office of a Board constituted under this section has expired or ceased, the Board shall be replaced by the former Board which, but for the declaration under sub-section (1), would have continued to hold office, or, if the term of office of such former Board has expired, by a Board constituted under section 13.]

15. Term of office of members

(1) Save as otherwise provided in this section, the term of office of a member of a Board shall be three years and shall commence from the date of the notification of his election or nomination under {Subs.by Act 24 of 1936, s.6, for "sub-section (2) of section 14".} [sub-section (7) of section 13], or from the date on which the vacancy has occurred in which he is elected or nominated, whichever date is later:

{Ins.By s.6, ibid.} [Provided that the Central Government may, when satisfied that it is necessary in order to avoid administrative difficulty, extend the term of office of all the elected members of a Board by such period not exceeding one year, as it thinks fit.]

{The proviso which had been inserted by Act 8 of 1944, s.3, was rep.By Act 2 of 1948, s.2 and Sch.}

(2) The term of office of an ex-officio member of a Board shall continue so long as he holds the office in virtue of which he is such member.

(3) The term of office of a member elected to fill a casual vacancy shall commence from the date of election and shall continue so long only as the member in whose place he is elected would have been entitled to hold office if the vacancy had not occurred.

(4) An outgoing member shall, unless the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Central Government otherwise directs, continue in office until the election or nomination o his successor is notified under {Subs.by Act 24 of 1936, s.6, for "sub-section (2) of section 14".}[sub-section (7) of section 13].

(5) Any outgoing member may, if qualified, be re-elected or renominated.

16. Filling of vacancies

(1) Vacancies arising by efflux of time in the office of an elected member of a Board shall be filled by an ordinary election to be held on such date as the {Subs.by the A.O.1937, for " L.G." } [Central Government] may, by notification in the Official Gazette, direct.

(2) A casual vacancy shall be filled by a casual election the date of which shall be fixed by the {Subs.by the A.O.1937, for " L.G." } [Central Government] by notification in the Official Gazette, and shall be, as soon as may be, after the occurrence of the vacancy :

Provided that no casual election shall be held to fill a vacancy occurring within three months of any date on which the vacancy will occur by efflux of time, but such vacancy shall be filled at the next ordinary election.

17. Vacancies in special cases

(1) If from any cause at an ordinary election no member is elected, or if the elected member is unwilling to serve on the Board, the outgoing member shall, if qualified and willing to serve, be deemed to have been re-elected:

{Ins.by Act 15 of 1942, s.2.} [Provided that where there are more outgoing members qualified and willing to serve than there are vacancies to be filled under this sub-section, the outgoing members so deemed to have been re-elected shall, failing agreement amongst such members, be determined by lot under the supervision of the President of the Board and in such manner as he may decide.]

{Subs., ibid., for the former sub-section (2).}[(2) Vacancies arising in any of the following cases shall be filled by nomination by the Central Government after consultation with the Officer Commanding-in-Chief, the Command, namely :-

(a) where at a casual election no member is elected;

(b) where at an ordinary election no member or an insufficient number of members is elected, or an elected member is unwilling to serve on the Board and the outgoing member is not qualified or is not willing to serve or is dead or cannot be found within a reasonable time;

(c) where at an election held when a Board is constituted for the first time no member or an insufficient number of members is elected or an elected member is unwilling to serve on the Board.]

{Sub-section (3) has inserted and the original sub-section (3) re-numbered (4) by s.2, Act 15 of 1942} [(3) For the purposes of sub-section (2) of section 16, a member nominated in pursuance of sub-section (2) of this section shall, where there has been a division of the cantonment into wards or of the inhabitants thereof into classes, be deemed to have been elected by such ward or class, as the case may be, as the Central Government may at the time of making the nomination or at any time thereafter declare.]

{Sub-section (3) has inserted and the original sub-section (3) re-numbered (4) by s.2, Act 15 of 1942.} [(4)] The term of office of a member nominated or deemed to have been re-elected under this section shall expire at the time at which it would have expired if he had been elected at the ordinary or casual election, as the case may be.

18. Oath or affirmation

(1) Every person who is by virtue of his office, or who nominated or elected to be, a member of a Board shall, before taking his seat, make at a meeting of the Board an oath or affirmation of his allegiance to the {Subs.by the A.O.1948, for "Crown".} [Constitution of India] in the following form namely :-

"I, A.B., having become/been elected/been nominated a member of this Board, do

solemnly swear (or affirm) that I will be faithful an bear true allegiance to {Subs.by the A.O.1948, for "His Majesty the King Emperor of India, his heirs and successors".} [the Constitution of India a by law established], and that I will faithfully discharge the duty upon which I am about to enter ".

(2) If any such person fails to make the oath or affirmation within such time as the {Subs.by the A.O.1937 for " L.G."} [Central Government] considers reasonable, the {Subs.by the A.O.1937 for " L.G.") [Central Government] shall, by notification in the Official Gazette declare his seat to be vacant

19. Resignation

(1) Any nominated or elected member of a Board who wishes to resign his office may forward his resignation in writing through the President of the Board to the Officer Commanding-in-Chief, the Command who shall forward it for orders to the {Subs.by the A.O.1937 for " L.G."} [Central Government].

(2) If the {Subs.by the A.O.1937 for " L.G."} [Central Government] accepts the resignation, such acceptance shall be communicated to the Board, and thereupon the seat of the member resigning shall become vacant.

20. President and Vice-President

(1) The {Subs.by Act 7 of 1925 s.14, for Commanding Officer of the Cantonment"} [Officer Commanding the station] (Ins.by Act 24 of 1936, s.7.) [if a member of the Board] shall be the President of the Board:

{Ins.by Act 26 of 1927, s.3.} [Provided that when a military officer holding the office of President ceases to be the Officer Commanding the station merely by reason of a temporary absence from the station on duty or on station leave, or during the transfer of his headquarters to a hill station, he shall not vacate the office of President.]

{Subs.by Act 24 of 1936, s.7, for the original sub-section.} [(2) Where the Officer Commanding the station is not a member of the Board, the military officer nominated in his place under clause (a) of sub-section (3), sub-section (4) or sub-section (5) of section 13 shall be President of the Board.

(3) In every Board in which there is more than one elected member, there shall be a Vice-President elected by the elected members only and from among their number {Ins.by Act 15 of 1942, s.3.} [in accordance with such procedure as the Central Government may by rule prescribe.] ]

21. Term of office of Vice-President

{Subs.by s.8, ibid., for the original sub-section.} [(1) The term of office of a Vice-President shall be three years or the residue of his term of office as a member, whichever is less.]

(2) A Vice-President may resign his office by notice in writing to the President and, on the resignation being accepted by the Board, the office shall become vacant.

22. Duties of President

(1) It shall be the duty of the President of every Board --

(a) unless prevented by reasonable cause, to convene and preside at all meetings of the Board and to regulate the conduct of business thereat;

(b) to exercise supervision and control over the financial and executive administration of the Board;

(c) to perform all the duties and exercise all the powers specifically imposed or conferred on the President by or under this Act ; and

(d) subject to any restrictions, limitations and conditions imposed by this Act, to exercise executive power for the purpose of carrying out the provisions of this Act and to be directly responsible for the fulfillment of the purposes of this Act.

(2) The President may, by order in writing, empower the Vice-President to exercise all or any of the powers and duties referred to m clause (c) of sub-section (1) other than any power, duty or function which he is by resolution of the Board expressly forbidden to delegate.

(3) The exercise or discharge of any powers, duties or functions delegated by the President under this section shall be subject to such restrictions, limitations and conditions, if any, as may be laid down by the President and to the control of, and to revision by, the President.

(4) Every order made under sub-section (2) shall forthwith be communicated to the Board and to the {Subs.by Act 35 of 1926, s.2, for " Officer Commanding the District".} [Officer Commanding-in-Chief, the Command].

23. Duties of Vice-President

It shall be the duty of the Vice-President of every Board �

(a) in the absence of the President and unless prevented by reasonable cause, to preside at meetings of the Board and when so presiding to exercise the authority of the President under sub-section (1) of section 22;

(b) during the incapacity or temporary absence of the President or pending his appointment or succession, to perform any other duty and exercise any other power of the President; and

(c) to exercise any power and perform any duty of the President which may be delegated to him under subsection (2) of section 22.

24. Duties of the Executive Officer

The Executive Officer shall perform all the duties imposed upon him by or under this Act, and shall be responsible for the; custody of all the records of the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board], and shall arrange for the performance of such duties relative to the proceedings of the Board or of any Committee of the Board or of any Committee of Arbitration constituted under this Act, as those bodies may respectively impose on him, and shall comply with every requisition of the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority".} [Board], on any matter pertaining to the administration of the cantonment.

25. Special Power of the Executive Officer

The Executive Officer may, in cases of emergency, direct the execution of any work or the doing of any Act which would ordinarily require the sanction of the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority".} [Board] and the immediate execution or doing of which is, in his opinion, necessary for the service or safety of the public, and may direct that the expense of executing such work or doing such act shall be paid from the cantonment fund :-

Provided that �

(a) {The words "where there is a Board " was rep.by s.9, ibid.} he shall not act under this section without the previous sanction of the President or, in his absence, of the Vice-President ;

(b) he shall not act under this section in contravention of any order of the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority".} [Board] prohibiting the execution of any particular work or the doing of any particular act; and

(c) he shall report forthwith the action taken under this section and the reasons therefor to the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority "} [Board].

26. Electoral rolls

(1) {The words " Where a Board is to be constituted in any cantonment otherwise than in accordance with the proviso to sub-section (1) of section 14 rep.by s.10, ibid} {Subs.by s.10, ibid., for " the Cantonment Authority".} [The Board or, where a Board is not constituted in any place declared by notification under sub-section (1) of section 3 to be a cantonment, the Officer Commanding the station], shall prepare and publish an electoral roll showing the names of persons qualified to vote at elections to the Board. Such roll shall be prepared, revised and finally published in such manner and on such date in each year as the {Subs.by the A.O.1937, for " L.G.".} [Central Government] may by rule prescribe.

(2) Every person whose name appears in the final electoral roll shall, so long as the roll remains in force, be entitled to vote at an election to the Board, and no other person shall be so entitled.

(3) When a cantonment has been divided into wards, {The words " or the inhabitants into classes " omitted by Act 2 of 1954, s.6.} the electoral roll shall be divided into separate lists for each ward {The words " or class, as the case may be " omitted, ibid.}

(4) If a new electoral roll is not published in any year on the date prescribed, the {Subs.by the A.O.1937, for " L.G.".} [Central Government] may direct that the old electoral roll shall continue in operation until the new roll is published.

Chapter IV - Spirituous Liquors And Intoxicating Drugs

56. Unauthorized sale of spirituous liquor or intoxicating drug

56.Unauthorised sale of spirituous liquor or intoxicating drug:-

If within a cantonment, or within such limits adjoining a cantonment as the {Subs.by the A.O.1937, for " L.G."} [Central Government] may, by notification in the Official Gazette define, any person not subject to military or air-force law or any person subject to military or air-force law otherwise than as a military officer or a soldier knowingly barters, sells or supplies, or offers or attempts to barter, sell or supply, any spirituous liquor or intoxicating drug to or for the use of any soldier or follower or soldier's wife or minor child without the written Permission of the {Subs.by Act 7 of 1925, s.14 for " Commanding Officer of the Cantonment "} [Officer Commanding the station] or of some person authorized by the {Subs.by Act 7 of 1925, s.14 for " Commanding Officer of the Cantonment "} '[Officer Commanding the station] to grant such permission, he shall be punishable with fine which may extend to one hundred rupees, or with imprisonment for a term which may extend to three months, or with both.

57. Unauthorized possession of spirituous liquor

57.Unauthorised possession of spirituous liquor:-

If within a cantonment, or within any limits defined under section 56,-

(a) any person subject to military or air-force law otherwise than as a military officer or a soldier, or

(b) the wife or servant of any such person or of a soldier, has in his or her possession, except on behalf of the {Subs.by the A.O.1937, for " Govt."} [Central Government] or for the private use of a military officer, more than one quart of any spirituous liquor, other than fermented malt-liquor. without the written permission of the {Subs.by Act 7 of 1925, s.14 for " Commanding Officer of the Cantonment "} [Officer Commanding the station] or of some person authorized by the {Subs.by Act 7 of 1925, s.14 for " Commanding Officer of the Cantonment "}

[Officer Commanding the station] to grant such permission, he or she shall be punishable, in the case of a first offence, with fine which may extend to fifty rupees and, in the case of a subsequent offence, with imprisonment for a term which may extend to three months, or with fine which may extend to one hundred rupees.

58. Arrest of persons and Seizure and confiscation of things for offences against the two last foregoing sections

(1) Any police officer or excise officer may, without an order from a Magistrate and without a warrant, arrest any person whom he finds committing an offence under section 56 or section 57, and may seize and detain any spirituous liquor or intoxicating drug in respect of which such an offence has been committed and any vessels or coverings in which the liquor or drug is contained.

(2) Where a person accused of an offence under section 56 has been previously convicted of an offence under that section, an officer in charge of a police station may, with the written permission of a Magistrate, seize and detain any spirituous liquor or intoxicating drug within the cantonment or within any limits defined under that section which, at the time of the alleged commission of the sub sequent offence, belonged to, or was in the possession of, such person.

(3) The court convicting a person of an offence under section 56 or section 57 may order the confiscation of the whole or any part of any thing seized under sub-section (1) or sub-section (2).

(4) Subject to the provisions of Chapter XLIII of the Code of Criminal Procedure, 1898, anything, seized under sub-section (1) ors sub-section (2) and not confiscated under sub-section (3) shall be restored to the person from whom it was taken.

59. Saving of articles sold or supplied for medicinal purposes

The foregoing provisions of this Chapter shall not apply to the sale or supply of any article in good faith for medicinal purposes by a medical practitioner, chemist or druggist authorized in this behalf by a general or special order of the {Subs by Act 7 of 1925, s.14, for " Commanding Officer of the Cantonment ".} [Officer Commanding the station].

Chapter V - Taxation

60. General power of taxation

(1) The Board may, with the previous sanction of the {Subs.by the A.O.1937 , for " L.G." } [Central Government], impose in any cantonment any tax which, under any enactment for the time being in force, may be imposed in any municipality in the State wherein such cantonment is situated:

{The proviso to sub-section (1) was rep.by the A.O.1937.}

(2) Any tax imposed under this section shall take effect from the date of its notification in the Official Gazette.]

Comment: Municipality could levy a tax on Motor Vehicles entering the limits of the Municipality, the same could be levied by the Cantonment Board exercise of its power under section 60 of the Cantonments Act with the previous sanction of the Central Government. Consequently, notifications issued by the Cantonment Boards of Mhow, Jabalpur and Saugar were valid notifications issued under Section 60 of the Cantonments Act and imposition of tax on Motor Vehicles entering into the limits of the Cantonment Boards cannot be said to be invalid or inoperative. Cantonment Board, Mhow v. M. P. State Road Transport Corpn., AIR 1997 SUPREME COURT 2013

61. Framing of preliminary proposals

When a resolution has been passed by the Board proposing to impose a tax under section 60, the Board shall in the manner prescribed in section 255 publish a notice specifying-

(a) the tax which it is proposed to impose;

(b) the persons or classes of persons to be made liable and the description of the property or other taxable thing circumstance in respect of which they are to be made liable; and

(c) the rate at which the tax is to be levied.

62. Objections and disposal thereof

(1) Any inhabitant of the cantonment may, within thirty days from the publication of the notice under section 61, submit to the Board an objection in writing to all or any of the proposals contained therein and the Board shall take any objection into consideration and pass orders thereon by special resolution.

(2) If the Board decides to modify its proposals or any of the it shall re-publish the modified proposals in the manner provided by section 61 indicating that the proposals are in modification of the proposals previously published; and the provisions of sub-section of this section shall apply to such modified proposals.

(3) When the Board has finally settled the proposals, it shall submit them along with the objections, if any, made in connection there with to the {Subs.by the A.O.1937, for " L.G."} [Central Government] through the Officer Commanding in-Chief, the Command.

63. Imposition of tax

The {Subs.by the A.O.1937, for " L.G."} [Central Government] may authorize the Board to impose the tax either in the original form or, if any objection has been submitted, in that form or any such modified form as it thinks fit ]

64. Definition of annual value

For the purposes of this Chapter, " annual value " means

(a) in the case of railway stations, hotels, colleges, school hospitals, factories and any other buildings which {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] decides to assess under this clause, one twentieth of the sum obtained by adding the estimate present cost of erecting the building to the estimate value of the land appertaining thereto, and

(b) in the case of a building or land not assessed under clause (a), the gross annual

rent for which such building (exclusive of furniture or machinery therein) or such land is actually let or, where the building or land is not let or in the opinion of the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] is let for a sum less than its fair letting value, might reasonably be expected to let from year to year:

Provided that, where the annual value of any building is by reason of exceptional circumstances, in the opinion of the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board ] excessive if calculated in the aforesaid manner, the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] may fix the annual value at any less amount which appears to it to be just.

65. Incidence of taxation

(1) Save as otherwise expressly provided in the notification imposing the tax, every tax {Ins.by Act 26; of 1927, s.7.} [assessed] on the annual value of buildings or lands or of both shall be leviable primarily upon the actual occupier of the property upon which the said tax is assessed, if he is the owner of the buildings or lands or holds them on a building or other lease {Subs.by Act 24 of 1936, s.25, for "from the Secretary of State in Council or from".} [granted] by or on behalf of the Government or the {Subs.by s.69, ibid., for "Cantonment Authority ".} [Board] or on a building lease from any person.

(2) In any other case, the tax shall be primarily leviable as follows, namely:-

(a) if the property is let, upon the lessor;

(b) if the property is sub-let, upon the superior lessor;

(c) if the property is unlet.upon the person in whom the right to let the same vests.

(3) On failure to recover any sum due on account of such tax from the person primarily liable, there may be recovered from the occupier of any part of the buildings or lands in respect of which the tax is due such portion of the sum due as bears to the whole amount due the same ratio which the rent annually payable by such occupier bears to the aggregate amount of rent so payable in respect of the whole of the said buildings or lands, or to the aggregate amount of the letting value thereof, if any, stated in the authenticated assessment list.

(4) An occupier who makes any payment for which he is not primarily liable under this section shall, in the absence of any contract to the contrary, be entitled to be reimbursed by the person primarily liable for the payment, and, if so entitled, may deduct the amount paid from the amount of any rent from time to time becoming due from him to such person.

Assessment list

66. Assessment list

When a tax {Ins.by Act 26 of 1927, s.8.} [assessed] on the annual value of buildings or lands or both is imposed, the {Subs.by s.69, ibid., for "Cantonment Authority ".} [Board] shall cause an assessment list of all buildings or lands in the cantonment, or of both, as the case may be to be prepared in such form as the {Subs.by the A O.193,, for " L.G."} [Central Government] may by rule prescribe Assessment list.

67. Publication of assessment list

When the assessment list has been prepared, the {Subs.by s.69, ibid., for "Cantonment Authority ".} [Board] shall give public notice thereof, and of the place where the list or a copy thereof may be inspected and every person lessee or occupier of any property included in the list, and any authorized agent of such person, shall be at liberty to inspect the list and to make extracts there from free of charge.

68. Revision of assessment list

(1) The {Subs.by Act 24 of 1936, s.69.for " Cantonment Authority ".} [Board] shall, at the same time, give public notice of a date not less than one month thereafter when it will proceed to consider the valuations and assessments entered in the assessment list, and in all cases in which any property is for the first time assessed or the assessment is increased, it shall also give written notice thereof to the owner and to any lessee or occupier of the property.

(2) Any objection to a valuation or assessment shall be made in writing to the {Subs.by Act 24 of 1936, s.69.for " Cantonment Authority ".} [Board] before the date fixed in the notice, and shall state in what respect the valuation or assessment is disputed and all objections so made shall be recorded in a register to be kept for the purpose by the {Subs.by Act 24 of 1936, s.69.for " Cantonment Authority ".} [Board].

(3) The objections shall be inquired into and investigated, and the persons making them shall be allowed an opportunity of being heard either in person or by authorized agent, by an Assessment Committee appointed by the {Subs.by Act 24 of 1936, s.69.for " Cantonment Authority ".} [Board].

(4) The Assessment Committee shall consist of not less than three persons. and, {The words " where there is a Board " were rep.by s.26, ibid.} it shall not be necessary to appoint to the Assessment Committee any member {Subs.by s.26, ibid, for " thereof ".} [of the Board].

69. Authentication of assessment list

(1) When all objections made under section 68 have been disposed of and the revision of the valuation and assessment has been completed, the assessment list shall be authenticated by the signature of the members of the Assessment Committee who shall, at the same time, certify that they have considered all objections duly made and have amended the list so far as is required by their decisions on such objections.

(2) The assessment list so authenticated shall be deposited in the office of the {Subs.by Act 24 of 1936, s.69.for " Cantonment Authority ".} [Board], and shall there be open, free of charge, during office hours to all owners, lessees and occupiers of property comprised therein or the authorized agents of such persons, and a public notice that it is so open shall forthwith be published.

70. Evidential value of assessment list

Subject to such alterations as may thereafter be made in the assessment list under the provisions of this Chapter and to the result of any appeal made thereunder, the entries in the assessment list authenticated and deposited as provided in section 69 shall be accepted as conclusive evidence-

(i) for the purpose of assessing any tax imposed under this Act, of the annual value or other valuation of all buildings and lands to which such entries respectively refer, and

(ii) for the purposes of any tax imposed on buildings or lands, of the amount of each such tax leviable thereon during the year to which such list relates.

Amendment of assessment.

71. Amendment of assessment list

{Subs.by Act 24 of 1936, s.27, for the original sub-section.}

[(l) The Board may amend the assessment list at any time-

(a) by inserting or omitting the name of any person whose name ought to have been or ought to be inserted or omitted, or

(b) by inserting or omitting any property which ought to have been or ought to be inserted or omitted; or

(c) by altering the assessment on any property which has been erroneously valued or assessed through fraud, accident or mistake, whether on the part of the Board or of the Assessment Committee or of the assessee, or

(d) by revaluing or re-assessing any property the value of which has been increased, or

(e) in the case of a tax payable by an occupier, by changing the name of the occupier:

Provided that no person shall by reason of any such amendment become liable to pay any tax or increase of tax in respect of any period prior to the commencement of the year in which the assessment is made.]

{Ins.by s.27, ibid.} [(1A) Before making any amendment under sub-section (1) the Board shall give to any person affected by the amendment notice of not less than one month that it proposes to make the amendment.]

(2) Any person interested in any such amendment may tender an objection to the {Subs.by s.69, ibid., for "Canontment Authority".} [Board] in writing before the time fixed in the notice, and shall be allowed an opportunity of being heard in support of the same in person or by authorized agent.

72. Preparation of new assessment list

The {Subs.by s.69, ibid., for " Cantonment Authority ".} [Board] shall prepare a new assessment list at least once in every three years, and for this purpose the provisions of sections 66 to 71 shall apply in like manner as they apply for the purpose of the preparation of an assessment list for the first time.

73. Notice of transfers

(1) Whenever the title of any person primarily liable for the payment of a tax on the annual value of any building or land to or over such building or land is transferred, the person whose title is transferred and the person to whom the same is transferred shall, within three months after the execution of the instrument of transfer or after its registration, if it is registered, or after the transfer is affected, if no instrument is executed, give notice of such transfer to the Executive Officer.

(2) In the event of the death of any person primarily liable as aforesaid, the person on whom the title of the deceased devolves shall give notice of such devolution to the Executive Officer within six months from the death of the deceased.

(3) The notice to be given under this section shall be in such form {Subs.by Act 2 of 1954, s.12.for " as the Executive Officer may direct } [as may be determined by rules made under section 280,] and the transferee or other person on whom the title devolves shall, if so required, be bound to produce before the Executive Officer any documents evidencing the transfer or devolution.

(4) Every person who makes a transfer as aforesaid without giving such notice to the Executive Officer shall continue liable for the payment of all taxes assessed on the property transferred until he gives notice or until the transfer has been recorded in the registers of the {Subs by Act 24 of 1936, s.69, for " Cantonment Authority "} [Board], but nothing in this section shall be held to affect the liability of the transferee for the payment of the said tax.

{Ins.By s.28 ibid.} [(5) The Executive Officer shall record {Subs.by Act 32 of 1940, s.8 and Sch.II, for " every transfer on devolution".} [every transfer or devolution] of title notified to him under sub-section (1) or subsection (2) in the assessment list and other tax registers of the Board.]

74. Notice of erection of buildings

(1) If any building is erected or re-erected within the meaning of section 179, the owner shall give notice thereof to the Executive Officer within thirty days from the date of its completion or occupation, whichever is earlier.

(2) Any person failing to give the notice required by sub-section (1) shall be punishable with fine which may extend to fifty rupees or ten times the amount of the tax payable on the said buildings, as erected or re-erected, as the case may be, in respect of a period of three months, whichever is greater.

Remission and refund

75. Demolition etc., of buildings

If any building is wholly or partly demolished or destroyed or otherwise deprived of value, the {Subs.by Act 24 of 1936, s.69.for "Cantonment Authority".} may, on the application {Ins by Act 7 of 1931, s.4.} [in writing] of the owner {Ins.by Act 24 of 1936, s.29.} [or occupier], remit or refund such portion of {Subs.by Act 26 of 192'.7, s.9; for " the tax payable thereon ".} [any tax assessed on the annual value thereof] as it thinks fit.

76. Remission of tax

In a cantonment {The words " other than a hill cantonment " omitted by Act 24 of 1936, s.30} when any building or land has remained vacant and unproductive of rent for {Subs by s.30, ibid, for "ninety".} [sixty] or more consecutive days {The words "during any year " were omitted by s.30 ibid.,} the {Subs. By s.69 ibid for " Cantonment Authority".} [Board] shall remit or refund, as the case may be, such portion of {Subs.by Act 26 of 1927, s.10, for " the tax -payable thereon." of 1936, s.30.} [any tax assessed on the annual value thereof {The words "and payable in respect of that year" were omitted by Act 24 of 1936, s.30.}] {The words "and payable in respect of that year" were omitted by Act 24 of 1936, s.30.} as may be proportionate to the number of days during which the said building or land has remained vacant and unproductive of rent.

{Ins.by Act 15 of 1942, s.7.} [Provided that in any cantonment which the Central Government, by notification in the Official Gazette, has declared to be a hill cantonment and in respect of which the Central Government by the same or a like notification has declared a portion of the year to be the season for the cantonment, when any building or land is leased for occupation through the season only, but the rent charged is the full annual rent no remission of or refund shall be admissible under this selection in respect of any time outside the season during which the building or land remains vacant, but in respect of any time, not being less than sixty consecutive days during which within the season such building or land has remained vacant and unproductive of rent, the Board shall remit or refund such portion of any tax assessed on the annual value thereof as bears to the whole of the tax so assessed the same proportion as the remainder vacant and unproductive of rent bears to the total length of the season.]

77. Power to require entry in assessment list of details of buildings

For the purpose of obtaining a partial remission or refund of tax the owner of a building composed of separate tenements may request the {Subs.by s.69, ibid., for "Cantonment Authority".}[Board], at the time of the assessment of the building. to enter in the assessment list, in addition to the annual value of the whole building, a note recording in detail the annual value of each separate tenement. When any tenement, the annual value of which has been thus separately recorded, has remained vacant and. unproductive of rent for {Subs By Act 24 of 1936 s.36 for "ninety".} [sixty] or more consecutive days {The words " during any year " were omitted ibid.} portion of {Subs. By Act 26 of 1927 s.11 for "the tax payable in respect of that year on the whole building".} [any tax assessed on the annual value of the whole building ] {The words " and payable in respect of that year " were omitted by Act 24 of 1936 s.30.}] shall be remitted or refunded as would have been remitted or refunded if the tenement had been separately asssessed.

{Proviso to s.77 was renumbered as s.77A by Act 26 of 1927, s.11.} [77A.Notice to be given of the circumstances in which remission or refund is claimed:-] {Subs. Ibid., for ''Provided that no such remission''.} [No remission or refund under {The words and figures '' section 75 '' were omitted by Act 7 of 1931, s.5.} section 76 or section 77 shall be made unless notice in writing of the {Subs. Ibid., for ''circumstances in which it is claimed ''.} [fact that the building land or tenement has become vacant and unproductive or rent] has been given to the {Subs. By Act 24 of 1936.S.69, for '' Cantonment Authority''.} [Board], and no remission or refund shall take effect in respect of any period commencing more than fifteen days before delivery of such notice.

78. What buildings, etc.Are to be deemed vacant

78.What buildings., etc.Are to be deemed vacant:-

(1) for the purpose of sections 76 and 77 no building, tenement or land shall be deemed vacant if maintained as a pleasure resort or town or country house, or be deemed unproductive of rent, if let to a tenant who has a continuing right of occupation thereof, whether he is in actual occupation or not.

(2) The burden of proving all facts entitling any person to claim relief under section 75, or section 76 or section 77, shall be upon him.

79. Notice to be given of every occupation of vacant building or house

(1) The owner of any building, tenement or land in respect of which remission or refund of tax has been given under section 76 or section 77 shall give notice of the re-occupation of such building {lns by Act 24 of 1934, s.2 and sch.I.} [tenement] or land within fifteen days o f such re-occupation.

(2) Any owner failing to give the notice required by sub-section (1) shall be punishable with fine which shall not be less than twice the amount of the tax payable on such building, tenement or land in respect of the period during which it has been re-occupied and which may extend to fifty rupees, or to ten times the amount of the said tax, whichever sum is greater.

Charge on immovable property

80. Tax on buildings and land to be a charge thereon

A tax assessed on the annual value of any building or land shall, subject to the prior payment of the land-revenue, if any, due to the Government thereon, be a first charge upon the building or land.

Octroi, terminal tax and toll

81. Inspection of imported goods, etc

Every person bringing or receiving any goods, vehicles or animals within the limits of any cantonment in which octroi or terminal tax or tool is leviable, shall, when so required by an officer duly authorized by the {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] in this behalf, so far as may be necessary for ascertaining the amount of tax chargeable---

(a) permit that officer to inspect, examine or weigh such goods, vehicles or animals; and

(b) communicate to that officer any information, and exhibit to him any bill, invoice or document of a like nature, which such person may possess relating to such goods, vehicles or animals.

82. Evasion of octroi or terminal tax

(1) Any person who takes or attempts to take past an y octroi station or any other place appointed within a cantonment for collection of octroi, terminal tax or toll any goods, vehicle animals, on account of which octroi, terminal tax or toll is leviable and thereby evades, or attempts to evade, the payment of such octroi terminal tax or toll, and any person who abets any such evasion or attempt at evasion, shall be punishable with fine which may extend either to ten times the value of such octroi, terminal tax or to toll, fifty rupees, whichever is greater and which shall not be less than twice the value of such octroi, terminal tax or toll, as the case may be.

(2) In case of non-payment of any octroi or terminal tax toll or on demand, the officer empowered to collect the same may seize any goods, vehicles or animals on which the octroi, terminal tax or toll is chargeable or any part or number thereof which is of sufficient value to satisfy the demand {Added by Act 24 of 1936, s.31.} [and shall give a receipt specifying the items seized].

(3) The {Subs., ibid., s.69, for " Cantonment Authority ".} [Board], after the lapse of five days from the seizure and after the issue of a notice in writing to the person in whose, possession the goods, vehicles or animals were at the time of seizure, fixing the time and place of sale, may cause the property so seized, or so much thereof as may be necessary, to be sold by auction to, satisfy the demand and any expenses occasioned by the seizure, custody and sale thereof, unless the demand and expenses are in the meantime paid:

Provided that the Executive Officer may, in any case, order that any article of a perishable nature which cannot be kept for five days without serious risk of damage, or which cannot be kept save at a cost which, together with the amount of octroi, terminal tax toll is likely to exceed its value, shall be sold after the lapse of such shorter time as he may, having regard to the nature of the article, think proper.

(4) If, at any time before the sale has begun, the person whose property has been seized tenders to the Executive Officer the amount of all expenses incurred and of the octroi, terminal tax or toll the Executive Officer shall release the property seized.

(5) The surplus, if any, of the sale-proceeds shall be credited to the cantonment fund, and shall, on application made to the {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".}[Board] within one year after the sale, be paid to the person in whose possession the property was at the time of seizure, and, if no such application is made, shall be the property of the {Subs by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board].

83. Lease of octroi terminal tax or toll

It shall be lawful for the {Subs by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board], with the previous sanction of the {Subs.by Act 25 of 1926, s.2, for ; Officer Commanding the District "} [Officer Commanding-in-Chief, the Command,] to lease the collection of any octroi, terminal tax or toll for any period not exceeding one year; and the lessee and all persons employed by him in the management and collection of the octroi, terminal tax or toll shall, in respect thereof,-

(a) be bound by any orders made by the {Subs by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] for their guidance;

(b) have such powers exercisable by officers or servants of the {Subs by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] under this Act as the {Subs by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] may confer upon them; and

(c) be entitled to the same remedies and be subject to the same responsibilities as if they were employed by the {Subs by Act 24 of 19S6, s.69, for " Cantonment Authority ".} [Board] for the management and collection of the octroi, terminal tax or toll, as the case may be:

Provided that no article distrained may be sold except under the orders of the {Subs by Act 24 of 19S6, s.69, for " Cantonment Authority ".} [Board].

Appeals

84. Appeals against assessment

(1) An appeal against the assessment or levy of, or against the refusal to refund, any tax under this Act shall lie to the District a Magistrate or to such other officer as may be empowered by the {Subs by the A.O.1937, for " L G."} [Central Government] in this behalf:

Provided that, where {The words " there is a Board and " were omitted by Act 24 of 1936, s.32.} the person to whom the appeal would ordinarily lie is, or was when the tax was imposed, a member of the Board, the appeal shall lie to the Commissioner of the Division, or, in a State where there are no Commissioners, to the District Judge.

(2) If, on the hearing of an appeal under this section, any question as to the liability to, or the principle of assessment of, a tax arises on which the officer hearing the appeal entertains reasonable doubt, he may, either of his own motion or on the application of the appellant, draw up a statement of the facts of the case and the pointon which doubt is entertained, and refer the statement with his own opinion on the point for the decision of the High Court.

(3) On a reference being made under sub-section (2), the subsequent proceedings in the case shall be, as nearly as may be, in conformity with the rules relating to references to the High Court contained in Order XLVI of the First Schedule to the Code of Civil Procedure, 1908.

85. Costs of appeal

In every appeal the costs shall be in the discretion of the officer hearing the appeal.

86. Recovery of costs from Board

If the {Subs by Act.24 of 1936, s.69, for " Cantonment Authority ".} [Board] fails to pay any costs awarded to an appellant within ten days after the date of the order for payment thereof, the officer awarding the costs may order the person having the custody of the balance of the cantonment fund to pay the amount.

87. Conditions of rights to appeal

No appeal shall be heard or determined under this Chapter unless-

(a) the appeal is, in the case of a tax assessed on the annual value of buildings or lands or both, brought within thirty days next after the date of the authentication of the assessment list under section 69 (exclusive of the time requisite for obtaining a copy of the relevant entries therein), or, as the case may be, within thirty days of the date on which an amendment is finally made under section 71, and, in the case of any other tax, within thirty days next after the date of the receipt of the notice of assessment or of alteration of assessment or, if no notice has been given, within thirty days next after the date of the presentation of the first bill in respect thereof:

Provided that an appeal may be admitted after the expiration of the period prescribed therefor by this section if the appellant satisfies the court before whom the appeal is preferred that he had sufficient cause for not preferring it within that period;

(b) the amount, if any, in dispute in the appeal has been deposited by the appellant in the office of the {Subs by Act.24 of 1936, s.69, for " Cantonment Authority ".} [Board].

88. Finality of appellate orders

The order of an appellate authority confirming, setting aside or modifying an order in respect of any valuation or assessment or liability to assessment or taxation shall be final:

Provided that it shall be lawful for the appellate authority, upon application or on its own motion, to review any order passed by it in appeal if application in this behalf is made within three months from the date of the original order.

Payment and recovery of taxes

89. Time and manner of payment of taxes

Save as otherwise expressly provided under this Act, any tax imposed under the provisions of this Act shall be payable on such dates and in such installments, if any, as the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] may, by public notice, direct.

90. Presentation of bill

(1) When any tax has become due, the Executive Officer shall cause to be presented to the person liable for the payment thereof a bill for the amount due.

(2) Every such bill shall specify the particulars of the tax and the period for which the charge is made.

91. Notice of demand

(1) If the amount of the tax for which any bill has been presented is not paid to the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] within thirty days from the presentation thereof, the Executive Officer may cause to be served upon the person liable for the payment of the same a notice of demand in the form set forth in Schedule I.

(2) For every notice of demand which the Executive Officer causes to be served on any person under this section, a fee of such amount not exceeding one rupee, as shall in each case be fixed by the Executive Officer, shall be payable by the said person and shall be included in the costs of recovery.

92. Recovery of tax

(1) If the person liable for the payment of any tax does not within thirty days from the service of the notice of demand, pay the amount due, or show sufficient cause for non-payment of the same to the satisfaction of the Executive Officer, such sum, with all cost of recovery, may be recovered under a warrant, issued in the form set forth in Schedule II, by distress and sale of the movable property of the defaulter:

Provided that the Executive Officer shall not recover any sum the liability for which has been remitted on appeal under this Chapter.

(2) Every warrant issued under this section shall be signed by the Executive Officer.

93. Distress

(1) It shall be lawful for any servant of the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] to whom a warrant issued under section 92 is addressed to distrain, wherever it may be found {Ins., ibid., s.33.} [in the cantonment], any movable property of {Ins., ibid., s.33.} [or standing timber, growing crops or grass belonging to] the person therein named as defaulter, subject to the following conditions, exceptions and exemptions, namely:-

(a) the following property shall not be distrained:-

(i) the necessary wearing apparel and bedding of the defaulter, his wife and children,

(ii) tools of artisans,

(iii) books of account, or

(iv) when the defaulter is an agriculturist, his implements of husbandry, seed-grain, and such cattle as may be necessary to enable the defaulter to earn his livelihood;

(b) the distress shall not be excessive, that is to say, the property distrained shall be as nearly as possible equal in value to the amount recoverable under the warrant, and if any property has been distrained which, in the opinion of the Executive Officer, should not have been distrained, it shall forthwith be returned.

(2) The person charged with the execution of a warrant of distress shall forthwith make an inventory of the property which he seizes under such warrant, and shall, at the same time, give a written notice in the form set forth in Schedule III to the person in possession thereof at the time of seizure that the said property will be sold as therein mentioned.

94. Disposal of distrained property

(1) When the property seized is subject to speedy and natural decay, or when the expense of keeping it in custody is, when added to the amount to be recovered, likely to exceed its value, the Executive Officer shall give notice to the person in whose possession the property was at the time of seizure that it will be sold at once, and shall sell it accordingly by public auction unless the amount mentioned in the warrant is forthwith paid.

(2) If the warrant is not in the meantime suspended by the Executive Officer, or discharged, the property seized shall, after the expiry of the period named in the notice served under sub-section (2) of section 93, be sold by public auction by order of the Executive Officer.

(3) The surplus of the sale-proceeds, if any, shall forthwith be credited to the cantonment fund, and notice of such credit shall be given at the same time to the person from whose possession the property was taken, and, if the same is claimed by written application to the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] within one year from the date of the notice, a refund thereof shall be made to such person. Any surplus not claimed within one year as aforesaid shall be the property of the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board].

(4) For every distraint made under this Chapter a fee of such amount, not exceeding one rupee, as shall in each case be fixed by the Executive Officer shall be charged, and the said fee shall be included in the costs of recovery.

95. Recovery from a person about to leave cantonment

(1) If the Executive Officer has reason to believe that any person from whom any sum is due {Ins by Act 8 of 1930, s.2 and Sch.I.} [or is about to become due] on account of any tax is about to remove from the cantonment, he may direct the immediate payment by such person of the sum so due or about to become due, and cause a bill for the same to be served on such person.

(2) If, on the service of such bill, such person does not forthwith pay the sum so due or about to become due, the amount shall be leviable by distress and sale in the manner hereinbefore provided in this Chapter, except that it shall not be necessary to serve upon the defaulter any notice of demand and the warrant for distress and sale may be issued and executed without any delay.

96. Power to institute suit for recovery

Instead of proceeding against a defaulter by distress and sale as herein-before provided in this Chapter, or after a defaulter has been so proceeded against unsuccessfully or with only partial success, any sum due or the balance of any sum due, as the case may be, from such defaulter on account of a tax may be recovered from him by a suit in any court of competent jurisdiction.

Special provisions relating to taxation.

97. Power to prohibit or exempt from taxation

Every {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] shall be deemed to be a Municipal Committee. for the purposes of the Municipal Taxation Act, 1881.

98. Power to make special provision for conservancy in certain cases

A {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] may make special provision for the cleansing of any factory, hotel, club or group of buildings or lands used for any one purpose and under one management, and may fix a special rate and the dates and other conditions for periodical payment thereof which shall be determined by a written agreement with the person liable for the payment of the conservancy or scavenging tax in respect of such factory, hotel, club or group of buildings or lands:

Provided that, in fixing the amount, proper regard shall be had to the probable cost to the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] of the services to be rendered.

99. Exemption in the case of buildings

(1) When, in pursuance of section 98, a {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] has fixed a Special rate for the cleansing of any factory, hotel, club or group of, buildings or lands, such premises shall be exempted from the payment of any conservancy or scavenging tax imposed in the cantonment.

(2) The following buildings and lands shall be exempt from any tax on property {Ins by Act 15 of 1942, s.8.}[other than a tax imposed to cover the cost of specific services rendered by the Board], namely:-

(a) places set apart for public worship and either actually so used or used for no other purpose;

(b) buildings used for educational purposes and public libraries play-grounds and dharamsalas which are open to the public and from which no income is derived;

(c) hospitals and dispensaries maintained wholly by charitable contributions;

(d) burning and burial grounds, not being the property of the Government or a {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board], which are controlled under the provisions of this Act;

(e) buildings or lands vested in a {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board]; and

(f) any buildings or lands, used or acquired for the public service or for any public purpose, which are the property of {Ins.by the A.O.1937.} [the Government] or in the occupation of {Subs. ibid., for " the Govt."} [the Central or any State Government].

{Ins.By Act 35 of 1926, s.7.} [99A.General power of exemption:-The {Subs.by the A.O.1937, for " L.G."} [Central Government] may, by notification in the Official Gazette, exempt, either wholly or in part from the payment of any tax imposed under this Act, any person or class of persons of any property or goods or class of property or goods {The words " belonging to the Secretary of State for India in Council " were rep by Act 7 of 1931, s.6.},]

100. Exemption of poor persons

A {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] may exempt, for a period not exceeding one year at a time from the payment of any tax or any portion of a tax imposed under this Act, any person who is in its opinion by reason of poverty unable to pay the same.

101. Composition

(1) A {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] may, with the previous sanction of {Subs.by Act 35 of 1926, s.2, for " Officer Commanding the District ".}

[Officer Commanding-in-Chief, the Command,] allow any person to compound for any tax.

(2) Every sum due by reason of the composition of a tax under sub section (1) shall be recoverable as if it were a tax.

102. Irrecoverable debts

A {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] may write off any sum due on account of any tax {Ins.by Act 24 of 1936, s..34.} [or rate] or of the costs of recovering any tax {Ins.by Act 24 of 1936, s..34.} [or rate] if such sum is, in its opinion, irrecoverable:

{Ins.by Act 24 of 1936, s..34.} [Provided that, where the sum written off in favor of any one person exceeds fifty rupees, the sanction of the Officer Commanding in-Chief, the Command, shall be first obtained.]

103. Obligation to disclose liability

(1) The Executive Officer may, by written notice, call upon any inhabitant of the cantonment to furnish such information as maybe necessary for the purpose of ascertaining.

(a) whether such inhabitant is liable to pay any tax imposed under this Act;

(b) at what amount he should be assessed; or

(c) the annual value of the building or land which he occupies and the name and address of the owner or lessee thereof.

{Subs.by Act 2 of l954, s.13, for the original. sub-section (2).ll.7, 55.} [(2) If any person, when called upon under sub-section (l) to furnish information, neglects to furnish it within the period specified in this behalf by the Executive Officer or furnishes information which is not true to the best of his knowledge or belief, he shall be punish able with fine which may extend to one hundred rupees and shall also be liable to be assessed at such amount on account of tax as the Board may deem proper, and the assessment so made shall, subject to the provisions of this Act, be final.]

104. Immaterial error not to affect liability

No assessment and no charge or demand on account of any tax or fee shall be impeached or affected by reason only of any mistake in the name of any person liable to pay such tax or fee, or in the description of any property or thing, or any mistake in the amount of the assessment, charge or demand, if the directions contained in this Act and the rules and bye-laws made thereunder have in substance and effect been complied with; but any person who sustains any special damage by reason of any such mistake shall be entitled to recover compensation for the same by suit in a court of competent jurisdiction.

105. Distraint not to be invalid by reason of immaterial defect

No distress levied under this Chapter shall be deemed unlawful, nor shall any person making the same be deemed a trespasser, on account only of any defect of form in the notice of demand, warrant of reason of distress or other proceeding relating thereto; nor shall any such person be deemed a trespasser ab initio on account of any irregularity afterwards committed by him; but any person who sustains any special damage by reason of any such irregularity shall be entitled to recover cornpensation for the same by suit in a court of competent jurisdiction.

Chapter VI - Cantonment Fund And Property

106. Cantonment fund

There shall be formed for every cantonment a cantonment and there shall be placed to the credit thereof the following find sums, namely:-

(a) the balance. if any, of the cantonment fund formed for the cantonment under the Cantonments Act, 1910

(b) all sums received by or on behalf of the {Subs.by Act 24 of l936, s.69, for " Cantonment Authority ".} [Board].

{The word " and " and cl.(c) were rep.by the A.O.1937.}

107. Custody of cantonment fund

(1) Where in or near a cantonment there is a Government treasury or sub-treasury, or a branch of the Imperial Bank of India, {Now the State Bank of India.} the cantonment fund shall be kept in such treasury, sub-treasury or bank, as the case may be.

(2) Where there is no such treasury, sub-treasury or bank, the cantonment fund may be deposited with any bank to which the Government treasury business has been entrusted, and, in the absence of such a bank, with any banker or person acting as a banker who has given such security for the safe custody of the fund and the payment on demand of the funds so deposited as the {Subs., ibid., for " L.G."} [Central Government may in each case direct.

{Subs.by Act 26 of 1927, s.12, for the original sub-section.} [(3) A l[Board] may, from time to time, with the previous sanction of the {Subs.by Act 24 of 1936, s.35, for " L.G."} [Officer Commanding-in-Chief, the Command], invest any portion of its cantonment fund in securities of the Central Government or in such other securities, including fixed deposits in banks, as the {Subs., ibid., for " L.G."} [Central Government] may approve in this behalf, and may dispose of such investments or vary them for others of a like nature.]

(4) The income resulting from any fixed deposit or fro-m any such security as is referred to in sub-section (3) or from the proceeds of the sale of any such security shall be credited to the cantonment fund.

Property

108. Property

Subject to any special reservation made by the Central Government {The words " or the L.G." were rep., ibid.}, all property of the nature hereinafter in this section specified which has been acquired or provided or is maintained by a {Subs.by Act 24 of l936, s.69, for " Cantonment Authority ".}[Board] shall vest in and belong to that {Subs.by Act 24 of l936, s.69, for " Cantonment Authority ".} [Board] and shall be under its direction, management and control, that is to say,-

(a) all markets, slaughter-houses, manure and night-soil depots, and buildings of every description;

(b) all water-works for the supply, storage or distribution of water for public purposes and all bridges, buildings, engines, materials, and things connected therewith or appertaining thereto;

(c) all sewers, drains, culverts and water-courses, and all works materials and things appertaining thereto;

(d) all dust, dirt, dung, ashes, refuse, animal matter, filth and rubbish of every kind, and dead bodies of animals collected by the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] from the streets, houses, privies, sewers cesspools or elsewhere, or deposited in places appointed by the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] for such purpose;

(e) all lamps and lamp-posts and apparatus connected therewith or appertaining thereto;

(f) all land or other property transferred to the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] {Subs.by the A.O.1937, for " by His Majesty ".} [by the Central or a State Government], or by gift, purchase or otherwise for local public purposes; and

(g) all streets and the pavements, stones and other materials thereof, and also all trees, erections, materials, implements, and things existing on or appertaining to streets.

109. Application of cantonment fund and property

The cantonment fund and all property vested in a {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] shall be applied for the purposes, whether express or implied, for which, by or under this Act or any other law for the time being in force, powers are conferred or duties or obligations are imposed upon the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board]:

Provided that the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] shall not incur any expenditure for acquiring or renting land beyond the limits of the cantonment or for constructing any work beyond such limits except-

(a) with the sanction of the {Subs., ibid., for " L.G."} [Central Government], and

(b) on such terms and conditions as the {Subs., ibid., for " L.G."} [Central Government] may impose:

Provided, further, that priority shall be given in the order hereinafter set forth to the following liabilities and obligations of a {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board], that is to say,-

(a) to the liabilities and obligations arising from a trust legally imposed upon or accepted by the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board];

(b) to the repayment of, and the payment of interest on, any loan incurred under the provisions of the Local Authorities Loans Act, 1914;

(c) to the payment of. establishment charges;

(d) to the payment of such expenses on account of pauper lunatics sent from the cantonment to public lunatic asylums and mental hospitals as the {Subs., ibid., for " L.G."} [Central Government] directs the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] to pay; and

(e) to the payment of any sum the payment of which is expressly required by the provisions of this Act or any rule or bye-law made thereunder.

110. Acquisition of immovable property

When there is any hindrance to the permanent or temporary acquisition upon payment of any land required by a {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] for the purposes of this Act, the {Subs.by the A.O.1937, for " L.G."} [Central Government] may, at the request of the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board], {Subs., ibid., for " proceed to acquire it ".} [procure the acquisition thereof] under the provisions of the Land Acquisition Act, 1894, and on payment by the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] of the compensation awarded under that Act and of the charges incurred by the Government in connection with the proceedings, the land shall vest in the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board].

111. Power to make rules regarding cantonment fund and property

The Central Government may make rules {For the Cantonment Property Rules, 1925, made under this section, see Gazette of India, 1925, Pt.I, p.578.} consistent with this Act to provide for all or any of the following matters, namely:-

(a) the conditions on which property may be acquired by {Subs.by Act 24 of 1936, s.69, for " Cantonment Authorities".} [Boards] or on which property vested in a {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] may be transferred by sale, mortgage, lease, exchange or otherwise; and

(b) any other matter relating to the cantonment fund or cantonment property in respect of which no provision or insufficient provision is made by or under this Act, and provision is, in the opinion of the Central Government, necessary.

Chapter VII - Contracts

112. Contracts by whom to be executed

Subject to the provisions of this Chapter, every {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] shall be competent to enter into and perform any contract necessary for the purposes of this Act.

113. Sanction

(1) Every contract-

(a) for which budget provision does not exist, or

(b) which involves a value or amount exceeding {Subs.by Act 2 of 1954, s.14, for " one hundred rupees".} [two hundred rupees],

shall require the sanction of the {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board].

(2) Every contract other than a contract such as is referred to in sub-section (1) shall be sanctioned by the {Subs, by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] or by the Executive Officer on behalf of the {Subs, by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board].

114. Execution of contracts

(1) Every contract made by or on behalf of a {Subs, by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] the value or amount of which exceeds {Subs.by Act 2 of 1954, s.15, for " fifty rupees ".} [one hundred rupees], shall be in writing, and every such contract shall, {The words " where there is a Board " were rep.by Act 24 of 1936, s.36.} be signed by two members, of whom the President or the Vice-President shall be one, and be countersigned by the Executive Officer and be sealed with the common seal of the Board, {The words " or, where there is no Board, be signed by the Officer Com manning the station and be sealed with the official seal of the Cantonment Authority " were rep.by s.36 ibid.}:

Provided that {The words " where there is a Board " were rep.by Act 24 of 1936, s.36.} the Executive Officer may in a case of urgency, with the previous sanction of the President of the Board, execute on behalf of the Board any contract the value or amount of which does not exceed {Subs.by Act 2 of 1954, s.15, for " two hundred rupees".} [five hundred rupees].

(2) Where an Executive Officer executes a contract on behalf of a Board under sub-section (1), he shall submit a report of his action and of the reasons therefor to the Board at its next meeting.

115. Contracts improperly executed not to be binding on a Board

If any contract is executed by or on behalf of a {Subs, by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] otherwise than in conformity with the provisions of this Chapter, it shall not be binding on the {Subs, by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board].

Chapter VIII - Duties And Discretionary Functions Of [Boards]

116. Duties of Board

It shall be the duty of every {Subs, by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board], so far as the funds at its disposal permit, to make reasonable provision within the cantonment for-

(a) lighting streets and other public places;

(b) watering streets and other public places;

(c) cleansing streets, public places and drains, abating nuisances and removing noxious vegetation;

(d) regulating offensive, dangerous or obnoxious trades, calling. and practices;

(e) removing, on the ground of public safety, health or convenience, undesirable obstructions and projections in streets and other public places;

(f) securing or removing dangerous buildings and places;

(g) acquiring, maintaining, changing and regulating places for the disposal of the dead;

(h) constructing, altering and maintaining streets, culverts markets, slaughter-houses, latrines, privies, urinals, drains drainage works and sewerage works;

(i) planting and maintaining trees on roadsides and other public places;

(j) providing or arranging for a sufficient supply of pure and wholesome water, where such supply does not exist guarding from pollution water used for human consumption, and preventing polluted water from being so used;

(k) registering births and deaths;

(I) establishing and maintaining a system of public vaccination

(m) establishing and maintaining or supporting public hospital and dispensaries, and providing public medical relief;

(n) establishing and maintaining {Ins.by Act 24 of 1936, s.37.} [or assisting] primary schools;

(o) rendering assistance in extinguishing fires, and protecting life and property when fires occur;

(p) maintaining and developing the value of property vested in or entrusted to the management of, the {Subs.by s.69, ibid., for " Cantonment Authority".} [Board]; and

(q) fulfilling any other obligation imposed upon it by or under this Act or any other law for the time being in force.

{Ins.by Act 7 of 1925, s.6.} [116A.Power to manage property:-A {Subs.by s.69, ibid., for " Cantonment Authority".} [Board] may, subject to any conditions imposed by the Central Government, manage any property entrusted to its management by the Central Government on such terms as to the sharing on rents and profits accruing from such property as may be determined by rule made under section 280.]

117. Discretionary functions of Board

{S.117 was re-numbered as such-section (1) of that section by Act 15 of 1942, s.9.} [(1)] A {Subs.by s.69, ibid., for " Cantonment Authority".} [Board] may, within the cantonment, make proviso for-

(a) laying out in areas, whether previously built upon or no new streets, and acquiring land for that purpose and for the construction of buildings, and compounds of buildings, to abut on such streets;

(b) constructing, establishing or maintaining public parks, gardens, offices, dairies, bathing or washing places, drinking fountains, tanks, wells and other works of public utility;

(c) reclaiming unhealthy localities;

(d) furthering educational objects by measures other than the establishment and maintenance of primary schools;

(e) taking a census and granting rewards for information which may tend to secure the correct registration of vital statistics;

(f) making a survey;

(g) giving relief on the occurrence of local epidemics by the establishment or maintenance of relief works or otherwise;

(h) securing or assisting to secure suitable places for the carrying on of any offensive, dangerous or obnoxious trade, calling or occupation;

(i) establishing and maintaining a farm or other place for the disposal of sewage;

(j) constructing, subsidizing or guaranteeing tramways or other means of locomotion, and electric lighting or electric power works; {Ins.by Act 15 of 1942, s.9.} [or]

(k) adopting any measure, other than a measure specified in section 116 or in the foregoing provisions of this section, likely to promote the safety, health or convenience of the inhabitants of the cantonment ; {The word " or" was rep., ibid.}

{Cl.(l) was omitted, ibid.}

{Ins.by s.9, ibid.} [(2) A Board may, either within or outside the cantonment, make provision for the doing of anything on which expenditure is declared by the Central Government, or by the Board with the sanction of the Central Government, to be an appropriate charge on the cantonment fund.]

{Ins by Act 85 of 1926, s.86.} [117A.A {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] may make provision for educational objects outside the cantonment if it is satisfied that the interests of the residents of the cantonment will be served thereby.]

Chapter IX - Public Safety And Suppression Of Nuisances

118. Penalty for causing nuisances

(1) Whoever-

(a) in any street or other public place within a cantonment,-

(i) is drunk and disorderly or drunk and incapable of taking care of himself; or

(ii) uses any threatening, abusive or insulting words, or behaves in a threatening or insulting manner with intent to provoke a breach of the peace, or whereby a breach of the peace is likely to be occasioned; or

(iii) cases himself, or willfully or indecently exposes his person; or

(iv) loiters or begs importunately, for alms; or

(v) exposes or exhibits, with the object of exciting charity, any deformity or disease or any offensive sore or wound; or

(vi) carries meat exposed to public view; or

(vii) is found gaming; or

(viii) pickets animals, or collects carts; or

(ix) being engaged in the removal of night-soil or other offensive matter or rubbish, willfully or negligently permits any portion thereof to spill or fall, or neglects to sweep away or otherwise effectually to remove any portion thereof which may spill or fall in such street or place; or

(x) without proper authority affixes upon any building, monument, post, wall, fence, tree or other thing, any bill, notice or other document; or

(xi) without proper authority defaces or writes upon or otherwise marks any buildings monument, post. wall, fence, tree or other thing; or

(xii) without proper authority removes, destroys, defaces or otherwise obliterates any notice or other document put up or exhibited under this Act; or

(xiii) without proper authority displaces, damages, or makes any alteration in, or otherwise interferes with, the pavement, gutter, stormwater-drain, flags or other materials of any such street, or any lamp, bracket, direction-post, hydrant or water-pipe maintained by the {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] in any such street or public place, or extinguishes a public light; or

(xiv) carries any corpse not decently covered or without taking due precautions to prevent risk of infection or injury to the public health or annoyance to passers-by or to persons dwelling in the neighborhood; or (xv) carries night-soil or other offensive matter or rubbish at any hour prohibited by the {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] by public notice , or in any pattern of cart or receptacle which has not been approved for the purpose by the {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board], or fails to close such cart or receptacle when in use; or

(b) carries night-soil or other offensive matter or rubbish along any route in contravention of any prohibition made in this behalf by the {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] by public notice; or

(c) deposits, or causes or permits to be deposited, earth or materials of any description, or any offensive matter or rubbish, in any place not intended for the purpose in any street or other public place or waste or unoccupied land under the management of the {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board]; or

(d) having charge of a corpse fails to bury, burn or otherwise lawfully dispose of the same within twenty-four hours after death; or

(e) makes any grave or buries or burns any corpse in any place not set apart for such purpose; or

(f) keeps or uses, or knowingly permits to be kept or used, any place as a common gaming house, or assists in conducting the business of any common gaming house; or

(g) at any time or place at which the same has been prohibited by the {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] by public notice, beats a drum or tom-tom, or blows a horn or trumpet, or beats any utensil, or sounds any brass or other instrument, or plays any music; or

(h) disturbs the public peace or order by singing, screaming or shouting; or

(I) lets loose any animal so as to cause, or negligently allows any animal to cause, injury, danger, alarm or annoyance to any person; or

(j) being the occupier of any building or land in or upon which an animal dies, neglects within three hours of the death of the animal, or, if the death occurs at night, within three hours after sunrise, either-

(i) to report the occurrence to the Executive Officer or to an officer, if any, appointed by him in this behalf with a view to securing the removal and disposal of the carcass by the public conservancy establishment; or

(ii) to remove and dispose of the carcass in accordance with any general directions given by the {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] by public notice or any special directions given by the Executive Officer on receipt of such report as aforesaid; or

 (k) save with the written permission of the {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] and in such manner as it may authorize, stores or uses night-soil, manure, rubbish or any other substance emitting an offensive smell; or

 (l) uses or permits to be used as a latrine any place not intended for that purpose;

shall be punishable with fine which may extend to fifty rupees.

(2) Whoever does not take reasonable means to prevent any child under the age of twelve years being in his charge from easing himself in any street or other public place within the cantonment shall be punishable with fine which may extend to twenty-five rupees.

(3) The owner or keeper of any animal found picketed or straying without a keeper in a street or other public place in a cantonment shall be punishable with fine which may extend to twenty rupees.

(4) Any animal found picketed {Ins.by Act 2 of 1954, s.16.} [or straying] as aforesaid may be removed by any officer or servant of the {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] or by any police officer to a pound {The words "as if the animal had been found straying" were omitted, ibid.}

Dogs

119. Registration and control of dogs

(1) A {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] may make bye-laws to provide for the registration of all dogs kept within the cantonment.

(2) Such bye-laws shall-

(a) require the registration, by the Officer Commanding each military unit, of all dogs kept in the lines occupied by that unit;

(b) require that every registered dog shall wear a collar to which shall be attached a metal token to be issued by the registration authority, and fix the fee payable for the issue thereof;

(c) require that any dog which has not been registered or which is not wearing such token shall, if found in any public place, be detained at a place set apart for the purpose; and

(d) fix the fee which shall be charged for such detention and provide that any such dog shall be liable to be destroyed or otherwise disposed of unless it is claimed and the fee in respect thereof is paid within one week; and may provide for such other matters as the {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] thinks fit.

(3) A {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] may-

(a) cause to be destroyed, or to be confined for such period as {Subs.by Act 34 of 1939, s.2 and Sch.I, for "that Authority".}[it] may direct, any dog or other animal which is, or is reasonably suspected to be, suffering from rabies, or which has been bitten by any dog or other animal suffering or suspected to be suffering from rabies;

(b) by public direct that, after such date as may be specified in the notice, dogs which are without collars or without marks distinguishing them as private property and are found straying on the owners, it any, may be destroyed, and cause them to be destroyed accordingly.

(4) No damages shall be payable in respect of any dog or other animal destroyed or there wise disposed of under this section.

(5) Whoever, being the owner or person in charge of any dog, neglects to restrain it so that it shall not be at large in any street without being muzzled and without being secured by a chain lead in any case in which-

(a) he knows that the dog is likely to annoy or intimidate any person, or

(b) the {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".}[Board] has, by public notice during the prevalence of rabies, directed that dogs shall not be at large without muzzles and chain leads, shall be punishable with fine which may extend to one hundred rupees.

(6) Whoever in a cantonment-

(a) allows any ferocious dog which belongs to him or is in his charge to be at large without being muzzled, or

(b) sets on or urges any dog or other animal to attack, worry or intimidate any person, or

(c) knowing or having reason to believe that any dog or animal belonging to him or in his charge has been bitten by an animal suffering or reasonably suspected to be suffering from rabies, neglects to give immediate information of the fact to the Executive Officer or gives information which is false, shall be punishable with fine which may extend to two hundred rupees.

Traffic

120. Rule of the road

Whoever in driving, leading or propelling a vehicle along a street fails, except in a case of actual necessity,-

(a) to keep to the left when passing a vehicle coming from the opposite direction, or

(b) to keep to the right when passing a vehicle going in the same direction as himself,

shall be punishable with fine which may extend to fifty rupees.

Prevention of fire, etc.

121. Use of inflammable materials for building purposes

(1) A {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} may, by public notice, direct that within such limits I the cantonment as may be specified in the notice, the roofs and external walls of huts or other buildings shall not, without the permission I writing of the {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board], be made or renewed of grass, mats, leaves or other inflammable materials, and may, by notice I writing, require any person who has disobeyed any such direction as aforesaid to remove or alter the roofs or walls so made or renewed.

(2) A {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] may, by notice in writing, require the owner of any building in the cantonment which has an external roof or wall made of any such material as aforesaid to remove such roof or wall within such time as may be specified in the notice, notwithstanding that a public notice under sub-section (1) has not been issued or that such roof or wall was made with the consent of the {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] or before the issue of such public notice:

Provided that, in the case of any such roof or wall in existence before the issue of such a public notice or made with the consent of the {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} that Authority{Sic. The reference is obviously to the Board.} shall make compensation, not exceeding the original cost of constructing the roof or wall, for any damage caused by the removal.

122. Stacking or collecting inflammable materials

A.{Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] may, by public notice, prohibit in any case where such prohibition appears to it to be necessary for the prevention of danger to life or property, the stacking or collecting of wood, dry grass, straw or other inflammable materials, or the placing of mats or thatched huts or the lighting of fires in any place in the cantonment, or within any limits therein, which may be specified in the notice.

123. Care of naked lights

No person shall set a naked light on or near any building in any street or other public place in a cantonment in such manner as to cause danger of fire:

Provided that nothing in this section shall be deemed to prohibit the use, subject to the permission in writing of the{Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board], of lights for purposes of illumination on the occasion of a festival or public or private entertainment.

124. Regulation of cinematographer and dramatic performances

(1) Notwithstanding anything contained in the Cinematograph Act, 1918, no exhibition of pictures or other optical effects by means of a cinematograph or other like apparatus for the purpose of which inflammable films are used, and no public dramatic performance or pantomime, shall be given in any cantonment, elsewhere than in premises for which a license has been granted by the {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] under this section.

(2) If the owner of a cinematograph or other apparatus uses the apparatus or allows it to be used, or if any person takes any part in any public dramatic performance or pantomime, in contravention of the provisions of this section, or if the occupier of any premises allows them to be used in contravention of the provisions of this section or of any condition of any license granted under this section, he shall be punishable with fine which may extend to two hundred rupees, and, in the case of a continuing offence, with an additional fine which may extend to fifty rupees for each day after the first during which the offence continues.

(3) Nothing in this section shall be deemed to prohibit the giving of any exhibition or any dramatic performance or pantomime in any theater or institute which is the property of the Government where the exhibition, performance or pantomime is held with the permission and under the control of the military authorities.

125. Discharging fire-works

Whoever in a cantonment discharges any fire-arm or lets off fire-works or fire-balloons, or engages in any game in such manner as to cause or to be likely to cause danger to persons passing by or dwelling or working in the neighborhood or risk of injury to property shall be liable to fine which may extend to fifty rupees.

126. Power to require buildings, wells, etc., to be tendered safe

Where in a cantonment any building, or wall, or anything affixed thereto, or any well, tank, reservoir, pool, depression, or excavation, or any bank or tree, is in the opinion of the {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board], {Ins.by Act 7 of 1925, s.7} [in a ruinous state or], for want of sufficient repairs, protection or enclosure, {Ins.by Act 7 of 1925, s.7} [a nuisance or] dangerous to persons passing by or dwelling or working in the neighborhood, the {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] {Subs.by Act 8 of 1944, s.6, for "may, by notice in writing".}[by notice in writing may], require the owner {Ins.by Act 24 of 1936, s.38.} [or part-owner or person claiming to be the owner or part owner thereof, or, failing any of them, the occupier] thereof {Subs.by Act 8 of 1944, s.6, for "either to remove the same or to repair".} [to remove the same or may require him to repair], {Subs.by Act 24, of 1936, s.38, for "protect or enclose".} [or to protect or to enclose] the same in such manner as it thinks necessary; and if the danger is, in the opinion of the {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board], imminent, it shall forthwith take such steps as it thinks necessary to avert the same.

127. Enclosure of waste land used for improper purposes

A {Subs.by Act 24 of 1936, s.69, for "Cantonment Authority".} [Board] may, by notice in writing, require the owner or part-owner, or person claiming to be the owner or part-owner, of any building or land in the cantonment, or the lessee or the person claiming to be the lessee of any such land, which by reason of disuse or disputed ownership or other cause, has remained unoccupied and has become the resort of idle and disorderly persons or of persons who have no ostensible means of subsistence or cannot give a satisfactory account of themselves, or is used for gaming or immoral purposes, or otherwise occasions or is likely to occasion a nuisance, to secure and enclose the same within such time as may be specified in the notice.